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United States v Pate     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commercial Union Insurance Co v Sepco Corporation	878 F2d 1395	United States Court of Appeals, Eleventh Circuit	United States	29 Sep 1989	WorldLII		1
Sirbo Holdings Inc v Commissioner of Internal Revenue	476 F2d 981	United States Court of Appeals, Second Circuit	United States	23 Mar 1973	WorldLII		5
Petschek v United States	[1964] USCA2 504	United States Court of Appeals, Second Circuit	United States	16 Jul 1964	WorldLII
Commissioner of Internal Revenue v C Doering T	[1964] USCA2 481	United States Court of Appeals, Second Circuit	United States	30 Jun 1964	WorldLII		2
Iowa Southern Utilities Co v Commissioner of Internal Revenue	333 F2d 382	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1964	WorldLII		13
Commissioner of Internal Revenue v C Doering T	335 F2d 738	United States Court of Appeals, Second Circuit	United States	14 Apr 1964	WorldLII		7
Petschek v United States	335 F2d 734	United States Court of Appeals, Second Circuit	United States	20 Mar 1964	WorldLII		6

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ticket Office Equipment Co v Commissioner of Internal Revenue	213 F2d 318	United States Court of Appeals, Second Circuit	United States	13 May 1954	WorldLII		7
Naylor v Commissioner of Internal Revenue	203 F2d 346	United States Court of Appeals, Fifth Circuit	United States	3 Apr 1953	WorldLII		12
Underwriters Salvage Co of New York v Davis & Shaw Furniture Co	198 F2d 450	United States Court of Appeals, Tenth Circuit	United States	15 Jul 1952	WorldLII		15
Trust of Bingham v Commissioner	325 US 365; 89 L Ed 1670; 65 SCt 1232; [1945] SEC 212	United States Supreme Court	United States	4 Jun 1945	WorldLII		90
Spreckels v Commissioner	315 US 626; 86 L Ed 1073; 62 SCt 777	United States Supreme Court	United States	16 Mar 1942	WorldLII		22
Higgins v Commissioner	312 US 212; 85 L Ed 783; 61 SCt 475	United States Supreme Court	United States	3 Mar 1941	WorldLII		111
Helvering v Winmill	305 US 79; 83 L Ed 52; 59 SCt 45	United States Supreme Court	United States	7 Nov 1938	WorldLII		89
Kornhauser v United States	276 US 145; 72 L Ed 505; 48 SCt 219	United States Supreme Court	United States	20 Feb 1928	WorldLII		54
Rassenfoss v Commissioner of Internal Revenue	158 F2d 764		United States	circa 1952	Westlaw		23
Isaac G Johnson & Co v United States	149 F2d 851		United States	circa 1952	Westlaw		10
Heller v Commissioner	147 F2d 376		United States	circa 1952	Westlaw		11
Bowers v Lumpkin	140 F2d 927		United States	circa 1952	Westlaw		14
Alexander Sprunt & Son, Inc , v Commissioner	64 F2d 424		United States	circa 1952	Westlaw		12
Accord, Williams v Burnet	59 F2d 357; 61 App DC 181		United States	circa 1952	Westlaw		5
Rowe v Commissioner	24 Tax Cas 382		United Kingdom	circa 1952			3
Ticket Office Equipment Co v C I R	20 Tax Cas 272		United Kingdom	circa 1952			8
Megarel v Commissioner	3 Tax Cas 238		United Kingdom	circa 1952			2